Rollins, Harry T. Nos. 10805-809, in circuit court of appeals for 8th circuit, Harry T. Rollins v. commissioner of internal revenue; Glendora M. Rollins v. [same]; Margaret C. Rollins v. [same]; Ellen F. Rollins v. [same]; Ralph E. Rollins v. [same], on petitions for review of decisions of Board of Tax Appeals; supplemental brief for respondent.